Dalam informasi laba perusahaan dapat digunakan untuk menilai kinerja manajemen, dan
juga dapat memperkirakan risiko dalam berinvestasi pada suatu perusahaan. Investor yang …

Income Smoothing atau perataan laba adalah tindakan yang sengaja dimanipulasi oleh
manajemen terhadap fluktuasi pendapatan yang dilaporkan untuk menjaga pendapatan …

Earnings information is paramount for investors because they can provide an overview of
how dividends will be paid when investing their capital. Income smoothing is the practice of …

Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi perataan
laba dan bagaimana hubungannya dengan ukuran perusahaan, tata kelola perusahaan …

This purpose of this research is to determine the effect of profitability, laverage, company
size, and company age on income smoothing. The research design used in this study is …

A company's profit stability is more attractive to investors, making them more inclined to
invest their capital in the company. Therefore, profit information in decision-making can drive …

This research aims to determine the influence of company size, share value, profitability, and
financial leverage on income smoothing and the moderating role of GCG on the influence of …

This research aims to prove empirically the effect of interest variable bonus plan, cash
holding and leverage on income smoothing. This research was conducted in a …

Penelitian ini bertujuan untuk mengetahui pengaruh parsial maupun simultan profitabilitas,
financial leverage dan dividend payout ratio terhadap perataan laba. Jenis penelitian ini …

The purpose of this study is to examine the effects of firm valuation, profitability, size, and
financial leverage on earnings smoothing in companies that are listed on the Indonesia …